How and When should you Generate E-Way Bill?

How to Generate E-Way Bill?

What is E-Way Bill?

An E-Way Bill (EWB) is an ‘electronic way’ bill for movement of goods which can be generated on the E-Way Bill Portal. Any supplier or a transporter transporting goods with a value of more than Rs.50,000 (Single Invoice/bill/delivery challan) in a single vehicle should carry a GST e-way bill as per the GST Council regulations. The supplier or the transporter of the goods must register with GST to obtain GST E-Way bill.


Who can Generate E-Way bill?

The following members can create E-Way bill through online, SMS, App or API:

  • Suppliers
  • Recipients
  • Tax officers and
  • Transporters.

When should you Generate the Bill?

A GST registered member can generate the e-way bill during the following circumstances:

  • When the supplier provides supply,
  • During Return,
  • Inward supply from an unregistered person.

Documents or Details required to Generate E-Way Bill

        1.  Invoice/ Bill of Supply/Challan related to the consignment of goods

    2. Transport by road – Transport ID or Vehicle number

    3. Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

 

Steps to Generate E-Way Bill

Here is a step by step Guide to Generate E-Way Bill (EWB-01) online:

Step 1: Login to E-Way Bill

Enter the Username, password and Captcha code, Click on ‘Login’



Step 2:   Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.


Step 3: Enter the following fields on the screen that appears:



1) Transaction Type:

Select ‘Outward’ if you are a supplier of consignment

Select ‘Inward’ if you are a recipient of consignment.

2)  Sub-type:

Select the relevant sub-type applicable to you:

If transaction type selected is Outward, following sub-types appear:

If transaction type selected is Inward, following sub-types appear:

Note: SKD/CKD- Semi knocked down condition/ Complete knocked down condition

3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or  others if not Listed

4) Document No. : Enter the document/invoice number

5) Document Date: Select the date of Invoice or challan or Document.

Note: The system will not allow the user to enter the future date.

6) From/To: Depending on whether you are a supplier or a recipient, enter the To/ From section details.


Note:   If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.

7) Item Details: Add the details of the consignment (HSN code-wise) in this section:

  • Product Name and Description must be completed similar to a tax invoice.
  • HSN Code for the Product must be entered.
  • Quantity and Unit of the goods.
  • Value of the products along with Tax rate.
  • IGST or CGST Rates applicable. IGST would be applicable for inter-state transport and SGST / CGST for intra-state transport.
  • Approximate distance of transport along with Transporter Name and Transporter ID. This shall determine the validity of the E-Way bill.



    Step 4: Generate E-way bill

    After filling all the necessary details, click on the “SUBMIT” button to create the EWB. The Portal shall display the E-Way bill containing the E-Way Bill number and the QR Code that contains all the details in the digital format.



    You can print the e-way bill anytime as follows:

    Step-1: Click on ‘Print EWB’ sub-option under ‘e-Waybill’ option


    Step-2: Enter the relevant e-Way Bill number -12 digit number and click on ‘Go’
    Step-3:  Click on ‘Print’ or ‘detailed print’ button on the EWB that appears:




     Validity of e-Way Bill

    An e-way bill is valid for periods as listed below, which is based on the distance travell by the goods. Validity is calculated from the date and time of generation of e-way bill-

    Type of conveyance

    Distance

    Validity of EWB

    Other than Over dimensional cargo

    Less Than 100 Kms

    1 Day

    For every additional 100 Kms or part thereof

    additional 1 Day

    For Over dimensional cargo

    Less Than 20 Kms

    1 Day

    For every additional 20 Kms or part thereof

    additional 1 Day

     

    FAQ

    When to extend the validity of E-Way Bill?

    The Generator or Transporter can extend the validity of the e-Way Bill, if the consignment is not being reached the destination within the validity period due to following circumstances:

    ·        Delay due to vehicle breakdown

    ·        Natural calamity   

    ·        Law & order issue on the transit

    ·        Accident of conveyance

    ·        Trans-shipment delay etc.

     The Generator or Transporter can extend the validity of e-Way Bill only between 8 hours before and 8 hours after the expiry time of the existing E-Way Bill validity.

    What should I do if I want to generate ‘PART-A Slip’ and want to transport the goods myself later?

    If the user wants to generate the ‘Part-A slip’ and wants to transport the goods himself later, then he has to enter his GSTIN as the ‘Transporter Id’ and generate ‘Part-A slip’. Once he gets the conveyance details he can update the Part-B by using ‘Update Part-B/Vehicle’ sub-option provided under E-Way Bill menu and start the movement of goods.

    What if my GSTIN in e-Way Bill portal is cancelled but is active in GSTN common portal and I want to login in the E-Way Bill portal?

    If the tax payer’s GSTIN is cancelled in the e-Way Bill system but is active in the GST common portal and the tax payer wants to login and generate the e-Way Bill, he has to first go to the Taxpayer search option in the Home page of e-Way Bill portal. He has to then enter his GSTIN and system will show his corresponding GSTIN details existing in GST Common Portal. If the status of GSTIN is active, tax payer can login and generate the e-Way Bill.

    When should I use Multi-Vehicle option?

    When the tax payer or transporter wants to move the consignment of one e-Way Bill in multiple vehicles, after moving to transshipment place, he can use the “Change to Multi Vehicle” sub-option provided under “e-Way Bill” option in the main menu. For example, let’s say one e-Way Bill is generated to move the consignment from place A to place C. Here, the consignment moves from A to B via Rail or bigger vehicle. Now, it is not possible to move the consignment from B to C in the same mode of transportation due to unavailability of that mode or may be due to hilly region where big vehicles cannot be used. In such cases, the consignment can be moved in multiple smaller vehicles using the Multi-Vehicle option.




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